Higher integration and higher operational speed of a semiconductor integrated circuit including a complementary metal oxide semiconductor (CMOS) transistor have been taken into consideration. In recent years, conversion from volatile memories to non-volatile memories has been taken into consideration from the viewpoint of lower power consumption. For example, developments have been in progress for a semiconductor device in which a static random access memory (SRAM) that is a volatile memory and a magnetic tunnel junction element that is a non-volatile memory are combined (see, e.g., PTL 1).